https://www.taxtmi.com/caselaws?id=173130 Bullet-proofing carried out after clearance of a base vehicle by an independent job worker outside the factory was not includible in the assessable value for central excise. The valuation rule applied was that duty is chargeable on goods as cleared from the factory at the place of removal, and post-clearance processing that does not amount to manufacture cannot be added to assessable value. The Tribunal followed its earlier view in the same appellant's matter and treated the statutory valuation scheme and Board circular as supporting exclusion of such charges; the demand and penalty were therefore unsustainable. en-us Thu, 30 Aug 2012 00:00:00 +0530 Fri, 13 Oct 2017 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173130 Bullet-proofing carried out after clearance of a base vehicle by an independent job worker outside the factory was not includible in the assessable value for central excise. The valuation rule applied was that duty is chargeable on goods as cleared from the factory at the place of removal, and post-clearance processing that does not amount to manufacture cannot be added to assessable value. The Tribunal followed its earlier view in the same appellant's matter and treated the statutory valuation scheme and Board circular as supporting exclusion of such charges; the demand and penalty were therefore unsustainable. Case-Laws Central Excise Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173130